Index
Accounting. See also specific types of accounting, e.g.: Forensic accounting
as CPA service, 1.10(b)(ii)
management, 2.1(b)
tax, 2.1(b)
U.S. standards for, 1.2
Accounting basis, see Basis of accounting
Accounting Principles Board (APB):
dissolution of, 2.2(c)(iii)
generally, 2.2(c)
and investment credit, 2.2(c)(ii)
postulates/principles of, 2.2(c)(i)
and Seidman Committee, 2.2(c)(ii)
Accounting Research Bulletins (ARB), 2.2(b)(ii)
Accounting Standards Codification (ASC) Topic 350 (Intangibles):
after June 30, 2001, goodwill acquired, 14.11(a)
equity method goodwill, 14.11(d)
previously recognized goodwill, 14.11(c)
Accounting Standards Codification (ASC) Topic 740 (Income Taxes):
annual computation of taxes, 17.2(c)(ii)
basic objectives/principles of, 17.2(c)
business combinations, 17.2(e)(iii)
disclosure, 17.4(b), 17.4(c)
Emerging Issues Task Force:
discussions on income taxes, 17.2(b)(iii)
implementation issues addressed by, 17.2(e)(vi)
and FASB special report, 17.2(b)(ii)
financial reporting:
disclosure, 17.4(b), 17.4(c)
intraperiod tax allocation, 17.4(a)
statement presentation and disclosure, 17.4(b)
generally, 17.1(b)(iv)
interim period tax:
determination of, 17.5(c)
estimated annual effective tax rate, 17.5(b)
generally, 17.5(a)
special issues, 17.5(d)
leveraged leases, 17.2(e)(ii)
measurement of deferred tax liabilities/assets, 17.2(d)(iv)
and pre-codification literature, 17.2(b)(i)
primary guidance, 17.2(b)
quasi reorganizations, 17.2(e)(iv)
recognition of deferred ...